How Accounting Firms and Staff Leaders View Ethics in a Different Way

Saturday, January 25, 2014 Print Email

There is a new study that shows that accounting firm leaders see the ethical environment in a different way from the way the staff members see. The study reveals some possible reasons where the company leaders and non leaders or professionals may have diverse perceptions on the organization’s ethics environment.

A questionnaire which was filled by 139 accounting professionals employed by CPA firms is what was used by the researchers. The main findings in the latest study were the reason as to why these differences come about. It was found that at the time when the accounting professionals who are non leaders are of the opinion that they can take part in taking shape and maintain the ethical environment and have a strong fit in the organization with the accounting firm, the ethical environment can be viewed as strong.

Since a major part of the non leader accounting professionals would comprise of recently graduated college students, Hageman stated that the research displayed the significance of the students in pursuing the business ethics course that is offered by the Kansas State University’s College of Business Administration. It is important for potential graduates who are considering several job options to consider carefully on organization leadership and the perceptions of the ethical environment as a whole and the organizational culture as well.

Hageman went on to say that research studies revealed that an organizational ethical environment has a major influence in impacting decision making that is ethical. When one person is positioned in another environment, he may make another different decision regarding his perceptions of what comprises of ethical behavior in an organizational set up. For anyone who wishes to join an organization, it is quite important to ensure that this organization has got very strong leadership and ethical values and supports ethical behavior.

The study also deduced that it is very vital for the organizational leaders to get mentoring. Hageman stated that receiving mentoring from previous years was related on how leaders looked at the organization’s ethical environment. Hageman went on to say that non leaders were more capable of receiving mentorship from their career.

Source: ReadyRatios

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